WorldTax Compareโ† All Comparisons

Republic of Congo vs Brazil
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo
vs
๐Ÿ‡ง๐Ÿ‡ท Brazil
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“40%
No change
0โ€“27.5%
Zero-rate up to R$5,000/mo fully effective
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
18.9%
No change
~27.5% combined
IBS+CBS advancing; ICMS/ISS phasing out
โ–ผ -0.5pp vs 2025
Corporate Tax Rate
Corporate Tax Rate
30%
No change
34%
34% maintained; reform discussions ongoing
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
15โ€“22.5%
Offshore income now fully captured
No change
Social Security & Payroll
Social Security / Payroll
~5%
No change
~36%
Payroll simplification proposals ongoing
No change
State, Regional & Local Taxes

๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo โ€” Republic of Congo Tax System

The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.

๐Ÿ‡ง๐Ÿ‡ท Brazil โ€” State & Municipal Taxes

Brazil has one of the world's most complex tax systems. States levy ICMS at 7%โ€“18% varying by state. Municipalities levy ISS (services tax) at 2%โ€“5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Republic of Congo vs Brazil: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo has a higher top income tax rate (0โ€“40% vs 0โ€“27.5%). ๐Ÿ‡ง๐Ÿ‡ท Brazil is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Brazil has a higher consumption tax (18.9% vs ~27.5% combined).

๐Ÿข Corporate Tax: ๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo offers a lower corporate rate (30% vs 34%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ง๐Ÿ‡ท Brazil taxes investment gains at a lower rate (22.5% vs 30%), benefiting investors.

Related Comparisons

๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฆ๐Ÿ‡ซ AfghanistanTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฆ๐Ÿ‡ฌ Antigua and BarbudaTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ง๐Ÿ‡ฏ BeninTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ง๐Ÿ‡ซ Burkina FasoTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡จ๐Ÿ‡ป Cape VerdeTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡จ๐Ÿ‡ซ Central African RepublicTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡น๐Ÿ‡ฉ ChadTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฐ๐Ÿ‡ฒ ComorosTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฉ๐Ÿ‡ฏ DjiboutiTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฉ๐Ÿ‡ฒ DominicaTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ฌ๐Ÿ‡ถ Equatorial GuineaTax comparison๐Ÿ‡จ๐Ÿ‡ฌ Republic of Congo vs ๐Ÿ‡ช๐Ÿ‡ท EritreaTax comparison